"E-Cigarettes are comprised of an atomiser, battery and cartridge that may or may not contain a mixture of liquid nicotine and propylene glycol or polyethylene glycol. These forms of glycol are commonly used in pharmaceutical formulations and are not controlled.
Liquid nicotine, is scheduled as a 'Schedule 7 Poison' under the Standard for the Uniform Scheduling of Medicines and Poisons (SUSMP). As such, it is considered a substance with a potential for causing harm which requires special precautions in manufacture, handling or use. Other substances listed in Schedule 7 include chlorine and arsenic. The listing of a poison in Schedule 7 does not usually justify an import prohibition.
The Department of Health and Ageing (DoHA) is responsible for the government policy on such issues and advised that all States and Territories have domestic controls on the sale of these products and they are prohibited for commercial purposes.
E-cigarettes (and/or their components) are not prohibited imports under Customs law. However, they may be subject to control under theTherapeutic Goods Act 1989 if the packaging makes a claim about any form of therapeutic benefit.
If E-Cigarettes are detected at the border appearing to make a therapeutic claim, the goods may be referred to the Therapeutic Goods Administration (TGA). The TGA will advise whether further action is warranted, whether any claims made are classed as therapeutic, and whether seizure is appropriate under their Act.
If no therapeutic claim is made, or the TGA determines that no action is warranted, the goods are released, as they are not controlled on importation.
The onus is on the purchaser of goods from offshore websites to ensure that any goods they purchase are legal to import and possess under Commonwealth and State and Territory laws.
Goods of this nature are not tobacco or tobacco products, and therefore are not subject to duty or GST if the Customs value is at or below the low value goods threshold of A$1,000."
Section used from "http://www.customs.gov.au/faq/AlcoholCigTobacco2.asp"
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